61.assessed level of material misstatement risk 重大错报风险的评估水平 nRSiW*;R
62.simall business 小规模企业 #J):N
63.accounting system 会计系统 gR]NH
64.test of control 控制测试 5L!cS+QNU
65.walk-through test 穿行测试 FD*)@4<o
66.communication 沟通 e{}
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67.flow chart 流程图 z5_#]:o&
68.reperformance of internal control 重新执行 zQ=c6xvm8
69.audit evidence 审计证据 iL6Yk @
70.substantive procedures 实质性程序 w{$X
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71.assertions 认定 <pXF$a:s
72.esistence 存在 4owM;y
73.occurrence 发生 c2o.H!>
74.completeness 完整性 V:Lq>rs#
75.rights and obligations 权利和义务 h't!
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76.valuation and allocation 计价和分摊 IHs^t/;Iv
77.cutoff 截止 qtI42u{
78.accuracy 准确性 .m^L,;+2
79.classification 分类 4]P5k6nV
80.inspection 检查 i*\\j
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81.supervision of counting 监盘 xaw)iC[gI{
82.observation 观察 hUo}n>Aa
83.confirmation 函证 pOKs VS%fT
84.computation 计算 Q,U0xGGz
85.analytical procedures 分析程序 c_8&4
86.vouch 核对 ;ALWL~Xm
87.trace 追查 ug3\K83aj/
88.audit sampling 审计抽样 YWZ;@,W
89.error 误差 ztp|FUi
90.expected error 预期误差 E7Lqa
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91.population 总体 1@]&iZ]
92.sampling risk 抽样风险 pH'_k k
93.non- sampling risk 非抽样风险 4XkI? l
94.sampling unit 抽样单位 [F-R*}&x
95.statistical sampling 统计抽样 j.E=WLKV*
96.tolerable error 可容忍误差 +nYFL
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97.the risk of under reliance 信赖不足风险 kK&w5'
98.the risk of over reliance 信赖过度风险 ASq
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99.the risk of incorrect rejection 误拒风险 {>>X3I
100. the risk of incorrect acceptance 误受风险 +kSu{Tc
101.working trial balance 试算平衡表 o'2eSm0H
102.index and cross-referencing 索引和交叉索引 J%"BCbxW~B
103.cash receipt 现金收入 { _9O4 +
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104.cash disbursement 现金支出 FnvpnU"
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105.bank statement 银行对账单 c^}y9% 4c
106.bank reconciliation 银行存款余额调节表 0Lo8pe`DH
107.balance sheet date 资产负债表日 | {9<%Ok4P
108.net realizable value 可变现净值 S<Dbv?
109.storeroom 仓库
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110.sale invoice 销售发票 (< +A w7
111.price list 价目表 Xa[k=qFo
112.positive confirmation request 积极式询证函 ;aQ``B
113.negative confirmation request 消极式询证函 TgiZ
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114.purchase requisition 请购单 bzr2Zj{4
115.receiving report 验收报告 v[dUUR f
116.gross margin 毛利 "U\RN
117.manufacturing overhead 制造费用 erH,EE^-x<
118.material requisition 领料单 vJWBr:`L
119.inventory-taking 存货盘点 W!{RJWe
120.bond certificate 债券 }g bLWx'iG
121.stock certificate 股票 C;W@OS-;
122.audit report 审计报告 {&5lZ<nu8A
123.entity 被审计单位 a?[[F{X9^
124.addressee of the audit report 审计报告的收件人 ] Q5:JV
125.unqualified opinion 无保留意见 __=53]jGE
126.qualified opinion 保留意见 1!z{{H;W
127.disclaimer of opinion 无法表示意见 ]az(w&vqg2
128.adverse opinion 否定意见